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Dwifani Syuhra Ritonga; Sri Astuty; Abdul Rajab; Irwandi Irwandi; Muhammad Syafri

International Journal of Economics and Management Sciences 2026 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

This study aims to analyze the influence of interest rates, exchange rates, and coffee production on the value of coffee exports in South Sulawesi. The background of this study is based on the condition of South Sulawesi coffee exports which have experienced significant fluctuations in recent years despite coffee production tending to increase. This study uses a quantitative approach with time series data for the period 2009-2023 sourced from the World Bank, International Monetary Fund and the Directorate General of Plantations, the Food Crops, Horticulture and Plantation Service of South Sulawesi Province. Data analysis was conducted using multiple linear regression through the EViews 12 application with the classical assumption test as a model prerequisite. The results show that partially interest rates have a significant effect on coffee exports, while exchange rates and coffee production do not have a significant effect. Simultaneously, the three independent variables do not have a significant effect on the value of coffee exports. This finding indicates that external factors, especially interest rates, are more dominant in determining the performance of South Sulawesi coffee exports than internal factors of production and exchange rates.

Chinta Ramadani; Khairun Nisa Hermawati; Melani Nurfathia Ardian; Sri Mulyeni

This study aims to examine the impact of anime and manga on increasing the learning motivation of students in the Japanese Literature Study Program at Universitas Nasional PASIM. As elements of modern Japanese popular culture, anime and manga function not only as a form of entertainment media but also as sources that can foster students’ interest in the Japanese language and culture. The rapid advancement of technology and the increasing ease of access to anime and manga through various digital platforms have making them an integral part of students’ daily lives, making their impact on education an important topic of study. This study employed a quantitative research method using a survey approach. This study gathered data through questionnaires completed by 33 students enrolled in the Japanese Literature program. Due to the relatively small population size, a total sampling technique was applied, involving all members of the population in the study. The data obtained were analyzed through validity, reliability, and normality tests, as well as the coefficient of determination, to assess the appropriateness of the research instruments and to examine the influence of anime and manga on students’ learning motivation. The analysis demonstrates that the indicators for anime and manga as well as learning motivation have fulfilled validity and reliability requirements, suggesting that the instruments are appropriate for application. A coefficient of determination of 55.1% indicates that anime and manga have a substantial contribution to students’ learning motivation, while the remaining proportion is affected by other variables not addressed in this research. These results suggest that anime and manga function not only as forms of entertainment but also as supportive learning media capable of enhancing the learning motivation of Japanese Literature students.

Anastasia Nona Elcy; Agustina Irnianti Nurak; Yohanis Erwin Ngaga Dato; Advenia Disfantri Soka; Nurul Azizah +1 more

Jurnal Ilmu Pendidikan, Bahasa, Sastra dan Budaya 2026 Asosiasi Periset Bahasa Sastra Indonesia

This study analyzes the impact of learning motivation levels on student attendance discipline at the Saint Ignasius Catholic Vocational School in Wairterang. The background of the problem highlights the low level of student attendance, which is caused by the lack of intrinsic and extrinsic motivation in the vocational education environment. This phenomenon impacts the effectiveness of learning and overall student achievement. The purpose of the study is to identify the causal relationship between learning motivation and attendance discipline, and to measure the significant influence of motivation variables on attendance discipline. The approach used is quantitative with a Likert-scale questionnaire survey method. The study sample involved students in grades X-XII at the Saint Ignasius Catholic Vocational School in Wairterang, with data analysis using simple linear regression to test the hypothesis. The results of the study are expected to show a positive and significant influence of learning motivation on attendance discipline. Practical implications include recommended strategies for guidance and counseling (BK) teachers, such as individual counseling programs, attendance-based reward systems, and the integration of intrinsic motivation through vocational extracurricular activities. These strategies are expected to improve learning effectiveness and build students' disciplined character in vocational high schools

Anastasia Nona Elcy; Agustina Irnianti Nurak; Yohanis Erwin Ngaga Dato; Advenia Disfantri Soka; Nurul Azizah +1 more

Jurnal Ilmu Pendidikan, Bahasa, Sastra dan Budaya 2026 Asosiasi Periset Bahasa Sastra Indonesia

This study analyzes the impact of learning motivation levels on student attendance discipline at the Saint Ignasius Catholic Vocational School in Wairterang. The background of the problem highlights the low level of student attendance, which is caused by the lack of intrinsic and extrinsic motivation in the vocational education environment. This phenomenon impacts the effectiveness of learning and overall student achievement. The purpose of the study is to identify the causal relationship between learning motivation and attendance discipline, and to measure the significant influence of motivation variables on attendance discipline. The approach used is quantitative with a Likert-scale questionnaire survey method. The study sample involved students in grades X-XII at the Saint Ignasius Catholic Vocational School in Wairterang, with data analysis using simple linear regression to test the hypothesis. The results of the study are expected to show a positive and significant influence of learning motivation on attendance discipline. Practical implications include recommended strategies for guidance and counseling (BK) teachers, such as individual counseling programs, attendance-based reward systems, and the integration of intrinsic motivation through vocational extracurricular activities. These strategies are expected to improve learning effectiveness and build students' disciplined character in vocational high schools

Inabah, Sekar Farahdila; Inabah, Sekar Farahdila; Putri, Imelda Adelia; Mutiarachim, Atika

Digital Business Intelligence Journal 2026 Fakultas Ekonomika dan Bisnis Universitas 17 Agustus 1945 Semarang

This study aims to compare the performance of Multiple Linear Regression (MLR) and Random Forest Regression (RFR) in predicting student performance based on academic scores. Student performance is defined as the average of math scores, Reading Scores, and writing scores. This study uses a quantitative approach with a comparative design based on predictive modeling. The data used is secondary data from the Student Prediction dataset obtained through the Kaggle platform, which was processed using the Python programming language through the Google Colab platform. The analysis stages included the formation of performance variables, the separation of training and test data with a ratio of 80:20, model training, and evaluation using the Mean Squared Error (MSE), Mean Absolute Error (MAE), and coefficient of determination (R²) metrics. The results show that the Multiple Linear Regression model produced an MSE value of 2.74 × 10⁻²⁸, an MAE of 1.51 × 10⁻¹⁴, and an R² of 1.000. Meanwhile, Random Forest Regression produced an MSE of 0.296, an MAE of 0.375, and an R² of 0.998. These findings indicate that both models have a very high level of accuracy, but Multiple Linear Regression provides the best performance. This is due to the strong linear relationship between the input variables and the target variables formed directly from the combination of academic values. Thus, the linear regression model is proven to be more suitable for use in data structures that have simple linear relationships compared to ensemble-based models.

Suzette Daniel; Devina Sagitania

Jurnal ilmu Kesehatan Umum 2026 Asosiasi Riset Ilmu Kesehatan Indonesia

Diuretic resistance is a serious complication in heart failure patients associated with increased morbidity and mortality. Tolvaptan, a vasopressin V2 receptor antagonist, offers an alternative therapeutic mechanism through aquaresis. This study aims to evaluate the effectiveness and safety of tolvaptan in heart failure patients with diuretic resistance. A retrospective cohort study was conducted on 58 hospitalized patients with NYHA III-IV heart failure and diuretic resistance (urine output <1000 mL/day despite furosemide use ≥80 mg/day) who received tolvaptan 7.5-15 mg/day for 7 days. Variables measured included weight change, urine output, serum sodium, and kidney function. The results showed a significant increase in daily urine output from 820±230 mL to 2180±520 mL (p<0.001), along with an average weight loss of 3.4±1.1 kg (p<0.001). Hypernatremia (>145 mEq/L) occurred in 8.6% of patients. In conclusion, tolvaptan is effective in improving diuresis and reducing congestion in heart failure patients with diuretic resistance, although the risk of hypernatremia should be monitored.

Mefri Yudi Wisra; Muhammad Rahmat; Syarifuddin Syarifuddin; Febdi Edward; Rahmad Budi Harto

Jurnal Riset dan Inovasi Manajemen 2026 International Forum of Researchers and Lecturers

This study examines the influence of Work Motivation, Leadership Style, Work Commitment, and Teamwork on the Work Performance of employees at the Directorate of Security (Ditpam) of the Batam Business Agency (BP Batam). A quantitative approach with an associative research design was employed. The population consisted of all Ditpam BP Batam employees, totaling 94 respondents, selected using a purposive sampling technique. Data were collected through questionnaires that had been tested for validity and reliability. The collected data were analyzed using multiple linear regression, along with simultaneous testing (F-test) and partial testing (t-test). The results indicate that simultaneously, Work Motivation, Leadership Style, Work Commitment, and Teamwork have a significant effect on employee Work Performance, as shown by an F-count of 12.455, which exceeds the F-table value of 2.47, and a significance value of 0.001 (< 0.05). Partially, each independent variable also demonstrated a significant influence on work performance, with t-count values exceeding the critical t-table value. These findings suggest that higher motivation, effective leadership, strong work commitment, and solid teamwork play an important role in improving employee performance. Therefore, it is recommended that the management of the BP Batam Security Directorate continuously enhance employee motivation, apply participatory leadership practices, strengthen organizational commitment, and foster harmonious teamwork to improve overall work performance.

Novia Andriyani; Ida Harahap; Sairun Simanullang

Jurnal Ekonomi, Akuntansi, dan Perpajakan 2026 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

This research aims to see the effect of Total Asset Turnover and Debt To Equity Ratio (DER) on Return On Assets (ROA) at PT Indofood Sukses Makmur Tbk which is listed on the BEI in 2010 - 2023. The data used in this research is data secondary in the form of the annual financial report of the company under study. This research uses quantitative data and the data source used is secondary data with an analysis method using multiple linear regression methods with data processing using SPSS v.25. The results of hypothesis testing (T Test) partially state that the Total Asset Turnover variable does not have a significant and positive influence on Return On Assets (ROA) and the Debt To Equity Ratio (DER) variable has a significant and negative influence on Return On Assets (ROA). Simultaneous F Test results of the Total Asset Turnover and Debt To Equity Ratio (DER) variables show a significant influence between Total Asset Turnover and Debt To Equity Ratio (DER) on Return On Assets (ROA).

Sri Warnita; Syukriadi Syukriadi; Taufiq Karma

VitaMedica : Jurnal Rumpun Kesehatan Umum 2026 STIKES Columbia Asia Medan

Unhealthy dietary patterns are usually associated with the consumption of purine-rich foods. These foods can increase blood uric acid levels because dietary purines are metabolized into uric acid. This study aims to examine the relationship between dietary patterns and uric acid levels among community members in Baitussalam Health Center, Aceh Besar. This research employed a quantitative, analytical-descriptive design and a cross-sectional method. The study consisted of individuals diagnosed with gout at Baitussalam Health Center. The population consisted of 453 patients. The sample was 81 patients selected using accidental sampling technique. The data were collected using a Food Frequency Questionnaire (FFQ. The uric acid levels were measured using an Auto-check device. Univariate and bivariate analyses were performed, with the Chi-square test used to determine the association between variables. The findings showed that 35 respondents with good dietary patterns (85.4%), 6 respondents had normal uric acid levels (14.6%) and 35 repsondent had abnormal levels (87.5). In contrast, among those with poor dietary patterns had bad dietary intake 40 respondents with 5 respondents (12.5%) had normal uric acid levels, while 35 respondents (87.5%) had abnormal level. Bivariate analysis revealed a p-value of 0.000 (p < 0.05), indicating that the alternative hypothesis (Ha) was accepted and the null hypothesis (Ho) was rejected. These results prove a significant relationship between dietary patterns and uric acid levels. This study recommends that community members improve their dietary habits by consuming low-purine foods such as fruits, green vegetables, eggs, low-fat milk, and carbohydrate sources (e.g., rice and potatoes). Increasing water consumption is highly recommended to help reduce uric acid levels. 

Carla Olivia Kusuma; Agoes Dariyo

International Journal of Education and Literature 2026 Lembaga Pengembangan Kinerja Dosen

The phenomenon of Fear of Missing Out (FoMO) is increasingly experienced by university students along with the rising use of TikTok as a source of entertainment and information. The fast and constantly changing flow of content often makes users feel the need to always keep up with developments so as not to be left behind. In this condition, self-regulation is viewed as an important ability that can help reduce the tendency for FoMO to emerge. This study aims to determine the relationship between self-regulation and FoMO among university students who use TikTok. A total of 206 students participated by completing an online questionnaire that used the Short Self-Regulation Questionnaire (SSRQ) and the Fear of Missing Out Scale (FoMOS). The normality test showed that both variables were not normally distributed; therefore, the analysis was continued using Spearman correlation. The results showed a significant negative relationship between self-regulation and FoMO (r = –0.370; p = 0.000). These findings indicate that the better the students’ ability to regulate themselves, the lower their tendency to experience FoMO when using TikTok. Overall, this study emphasizes that self-regulation has an important role in helping students deal with the dynamics of social media use and can serve as a basis for developing strategies to encourage more balanced social media use.

Rohmat Rohmat; Suharmadi Suharmadi

Riset Ilmu Manajemen Bisnis dan Akuntansi 2026 Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

The auditor's responsibilities include not only assessing the accuracy of financial statements and detecting fraud, but also evaluating the company's ability to continue its business on an ongoing basis. This responsibility arises from the expectations of shareholders and other stakeholders that auditors provide timely and relevant information about the company's future prospects to support rational and evidence-based investment decision-making. In this context, audit opinions related to business continuity are an important instrument in reducing information asymmetry between management and investors. This study aims to analyze the impact of liquidity, solvency, and audit quality on the issuance of business continuity declarations. The research sample consisted of coal mining companies listed on the Indonesia Stock Exchange between 2014 and 2017, a period marked by fluctuations in commodity prices and global economic uncertainty. Logistic regression is used as an analysis method because dependent variables are dichotomous. The results showed that audit quality had a significant negative impact on the issuance of business continuity declarations, while liquidity and solvency did not have a significant impact on the issuance of the declarations, indicating that the factors of governance and auditor independence were more decisive than short-term financial conditions.

Nadya Salwa Nurohmah; Marsellisa Nindito; Hera Khairunnisa

Riset Ilmu Manajemen Bisnis dan Akuntansi 2026 Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

Delays in the submission of audited financial reports (audit report lag) remain a problem for public companies in Indonesia because they can reduce the relevance of information for investors and stalk holders. This study aims to analyze the effect of profitability, solvency, liquidity, operational complexity, and company size on audit report lag in property and real estate companies listed on the Indonesia stock exchange for the period 2022-2024. The research method used is quantitative with panel data regression analysis using Random Effect Model (REM). The results show that profitability and solvency have a negative effect on audit report lag, while company size have no effect. Simultaneously, all independent variables affect audit report lag. This study emphasizes the importance of financial performance and operational complexity in determining the timeliness of audited financial reporting.

Irma Rezki Saputri; Mustika Mutiara Dewi Laras; Tania Wulandari; Reventina Natalia; Rimi Gusliana Mais

Riset Ilmu Manajemen Bisnis dan Akuntansi 2026 Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

This study aims to analyze the effect of company size and profitability on tax avoidance in manufacturing companies listed on the Indonesia Stock Exchange (IDX) during the 2022–2024 period. The research uses secondary data obtained from published financial statements, with a sample of 333 companies selected through a purposive sampling technique. Panel data regression is employed as the main analytical method to examine the relationship between the independent variables and tax avoidance practices. The results of the analysis indicate that profitability has a positive and significant effect on tax avoidance, suggesting that more profitable companies tend to engage more actively in tax planning strategies to reduce tax burdens. In contrast, company size is found to have no significant effect on tax avoidance, indicating that large and small manufacturing firms exhibit similar tax behavior. Overall, this study provides empirical evidence regarding the determinants of corporate tax avoidance and contributes to the literature by offering insights for policymakers, regulators, and stakeholders in understanding tax avoidance behavior in the manufacturing sector.

Lita Ripiani; Andini Nurwulandari; Hasanudin Hasanudin; Edi Sugiono

International Journal of Economics and Management Sciences 2026 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

This study aims to analyze the effects of work motivation and career development on nurses’ performance through job satisfaction among nurses at Pertamina Balikpapan Hospital. Nurses’ performance is a key determinant of service quality and patient safety because nurses interact most intensively with patients and ensure continuity of nursing care. However, prior studies on the relationships among motivation, career development, job satisfaction, and performance have reported mixed findings. Therefore, further examination is needed by incorporating job satisfaction as a mediating variable to explain the mechanism of influence more comprehensively. This research employed an explanatory design with a quantitative approach. Primary data were collected using a Likert-scale questionnaire distributed to 165 permanent nurses selected through purposive sampling from a population of 292 nurses. Data were analyzed using variance-based SEM with SmartPLS 4, including outer model evaluation (convergent and discriminant validity) and construct reliability, as well as inner model assessment through the coefficient of determination, effect size, and hypothesis testing using bootstrapping. The results indicate that work motivation has a positive and significant effect on job satisfaction, and career development also has a positive and significant effect on job satisfaction. Job satisfaction has a positive and significant effect on nurses’ performance. In addition, work motivation and career development have positive and significant direct effects on nurses’ performance. Indirect effect testing confirms that job satisfaction mediates the relationship between work motivation and nurses’ performance and also mediates the relationship between career development and nurses’ performance. These findings emphasize that hospitals should strengthen strategies to enhance motivation and career development in a targeted manner while ensuring key sources of job satisfaction so that nurses’ performance improves sustainably.

Fauziyah Az-Zahra; Selvi Yona Sari; Nila Pratiwi

Riset Ilmu Manajemen Bisnis dan Akuntansi 2026 Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

This study aims to analyze the influence of HR Information Systems and Work Discipline on Employee Performance Through Job Satisfaction as an Intervening Variable at CV Multirejeki Selaras, Payakumbuh City. Data collection methods were through interviews and questionnaires. The population in this study was 40 employees. The data analysis method used was Structural Equation Modeling (SEM) using Partial Least Square (PLS). Based on the results of data analysis, it was found that HR Information Systems had a positive and significant effect on Job Satisfaction, Work Discipline had a positive and significant effect on Job Satisfaction, HR Information Systems had no and insignificant effect on Employee Performance, Work Discipline had no and insignificant effect on Employee Performance, Job Satisfaction had a positive and significant effect on Employee Performance, Job Satisfaction was able to mediate the effect of HR Information Systems on Employee Performance, Job Satisfaction was able to mediate the effect of Work Discipline on Employee Performance. The results of this study indicate that although the HR Information System and Work Discipline have a positive influence on Job Satisfaction, both do not have a direct influence on Employee Performance, but rather through the role of Job Satisfaction as a significant mediator.

Rizki Maulana Hidayatullah; Finanin Nur Indana; Azzahra Rojaa Aisyah; Tiffani Hanifah Supriyanti

WISSEN : Jurnal Ilmu Sosial dan Humaniora 2026 Asosiasi Peneliti Dan Pengajar Ilmu Sosial Indonesia

Psychology personnel in primary healthcare centers (Puskesmas) play a strategic role in delivering mental health services at the primary level; however, they are frequently confronted with complex and multifaceted job demands. This study aims to examine the effects of workload and work stress on the job performance of psychology personnel in Puskesmas in Surabaya City. A quantitative approach with a correlational cross-sectional design was employed. The study population comprised all psychology personnel working in Puskesmas in Surabaya City, with total sampling applied, resulting in 63 respondents. Workload and work stress were measured using five-point Likert scales, while job performance was assessed based on monthly psychology service reports. Data were analyzed using multiple linear regression analysis. The results indicate that the majority of psychology personnel experienced high workload levels and relatively high work stress, whereas overall job performance was predominantly categorized as good. Regression analysis revealed that workload and work stress simultaneously had a significant effect on job performance, and partially both variables exerted a negative effect on performance. These findings suggest that although psychology personnel are generally able to maintain adequate performance, excessive workload and elevated work stress may potentially undermine performance in the long term if not properly managed. Therefore, this study highlights the importance of systematic workload management and work stress intervention strategies to sustain the quality of psychological services in primary healthcare settings.

Dimas Agil Permadi; Pria Nurbian; Suyanti Suyanti

WISSEN : Jurnal Ilmu Sosial dan Humaniora 2026 Asosiasi Peneliti Dan Pengajar Ilmu Sosial Indonesia

Ideally, final-year undergraduates are expected to demonstrate psychological maturity and a clear sense of future direction. However, the pressure of academic demands and social expectations often precipitates a "quarter-life crisis," triggering profound anxiety during this transitional phase. This study investigates the relationship between religiosity and the quarter life crisis among final-year students at Universitas Ibrahimy Situbondo. Employing a quantitative correlational design, the study involved 149 students selected via convenience sampling from a population of 237. Data were collected using the Religiosity Scale and the Quarter-Life Crisis Scale, then analyzed using simple linear regression with JASP version 0.19.1.0. Contrary to common assumptions in religious settings, the findings revealed that religiosity was not significantly associated with the quarter life crisis (p = .105 > .05). The effective contribution of religiosity in explaining the variance of the crisis was minimal (R2 = 0.018 or 1.8%), indicating that 98.2% of the phenomenon is driven by factors outside the scope of this study. These results suggest that religiosity is not a sole predictor capable of buffering against quarter life crisis. Consequently, further research should explore other potential mitigating variables, such as social support, self-efficacy, or career adaptability, particularly within Islamic boarding school-based university environments.

Ade Ulfa Safira Hasibuan; Atika Atika; Purnama Ramadhani Silalahi

Master Manajemen 2026 Fakultas Ekonomi & Bisnis, Universitas Nusa Nipa

This study aims to analyze the influence of Fear of Missing Out (FoMO) and lifestyle on personal financial planning of Generation Z in Medan City with financial literacy as a moderating variable. Generation Z has unique characteristics, including a tendency to exhibit consumptive behavior influenced by technology and social media, which is often reinforced by feelings of FoMO. The type of research used in this study is quantitative research. By using data collection techniques with survey or questionnaire methods. The results of this study show that the Fomo value variable (X1) has a calculated t value of (3.427). This value is greater than the t table value of 1.985. This can be interpreted that Fomo (X1) has a significant effect on Financial Planning, and the significant value of the t test is 0.004 <0.05, so the first hypothesis is accepted. The Lifestyle value variable (X2) has a calculated t value of (5.976). This value is greater than the t table value of 1.985. This can be interpreted as meaning that Lifestyle (X2) has a significant effect on Financial Planning, and the t-test significance value is 0.021 <0.05, thus the second hypothesis is accepted. The interacted variables of FoMo and Financial Literacy obtained a calculated t-test result of 2.259>t-table 1.985 and have a significance value of 0.005 <0.05. The interacted variables of Lifestyle and Financial Literacy obtained a calculated t-test result of 9.581>t-table 1.985 and have a significance value of 0.001 <0.05.

Bella Risky; Selvi Yona Sari; Nila Pratiwi

Jurnal Manajemen Bisnis Era Digital 2026 Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

PT. Hakaaston Sungai Lansek is a company engaged in manufacturing and infrastructure construction. This study aims to analyze the effect of performance appraisal and training on employee performance through work ability as an intervening variable at PT. Hakaaston Sungai Lansek. The population and sample consist of all employees of the company. Data were collected through questionnaires and analyzed using the Structural Equation Modeling–Partial Least Square (SEM-PLS) method with SmartPLS 3.0. The results of the study indicate that performance appraisal does not have a positive and significant effect on work ability, while training has a positive and significant effect on work ability. Furthermore, performance appraisal has a positive and significant effect on employee performance, whereas training does not have a positive and significant effect on employee performance. Work ability is proven to have a significant effect on employee performance. The results of the indirect effect analysis show that work ability is not able to mediate the effect of performance appraisal on employee performance; however, it is able to mediate the effect of training on employee performance. Thus, work ability plays an important role in improving employee performance, particularly through the effective implementation of training.

Nabila Alfianis Ramadhani; Selvi Yona Sari; Nila Pratiwi

Maeswara : Jurnal Riset Ilmu Manajemen dan Kewirausahaan 2026 Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

This study aims to analyze the effect of compensation and work environment on work morale with work motivation as an intervening variable at PT. Dofla Jaya Properti Padang. The research sample was determined using a saturated sampling technique. The research method used is a quantitative approach with data analysis using Structural Equation Modeling (SEM) based on Partial Least Square (PLS) version 3.0. The results of the study indicate that compensation has a significant effect on work motivation, compensation has a significant effect on work morale. And the work environment has no effect and is not significant on work motivation, the work environment has no effect and is not significant on work morale. And work motivation is able to mediate the effect of compensation on work morale, work motivation is not able to mediate the effect of the work environment on work morale. The conclusion of this study shows that increasing employee work morale is more effectively done through providing appropriate compensation and increasing work motivation.